Earnings Management Of Listed Companies Based On Corporate Governance Structure

Earning management is one of the most important tasks in accounting theoretical research. Recent years the problem of earning management is a hot issue in western accounting field .In China, as the developing of stock market, many managers of the listed companies abuse the earnings management, the problem of earning management gets more and more attention. However, Chinese listed companies develop in different economic environment and imperfect stock market, which has cause several thinking to the problem of earning management of ours especially.The author thinks that the defect of corporate governance structure is the basic cause of earning management behavior. So this article gets a start in corporate governance structure, tries to analysis and positive research on the relationship between corporate governance structure and earnings management, and furthermore put forward countermeasure and suggestion of managing listed companies' surplus administration behavior of our country in way of incentive and control. The study of this topic is both theoretical and practical.This article has five parts: the first part expands studying background and the importance of studying this problem also the logic frame; In part tow, the article...